No.4500149711, melalui Deutsche Bank direct internet/payments & collections, dari PT. EXCELCOMINDOPRATAMA TBK. kepada PT. BOER PROPERTIINDONESIA tertanggal 9 Agustus 2006,;Pembayaran PO. No. 4500149698 dan PO. No.4500149703, melalui Deutsche Bank direct internet/payments & collections, dari PT. EXCELCOMINDOPRATAMA TBK. kepada PT. BOER PROPERTIINDONESIA tertanggal 6 September 2006.;Pembayaran PO. No. 4500149707 dan PO.

No.4500149711, melalui Deutsche Bank direct internet/payments & collections, dari PT. EXCELCOMINDOPRATAMA TBK. kepada PT. BOER PROPERTIINDONESIA tertanggal 18 Oktober 2006,;Pembayaran PO. No. 4500147883 dan PO. No.4500147891, melalui Deutsche Bank direct internet/payments & collections, dari PT. EXCELCOMINDOPRATAMA TBK. kepada PT. BOER PROPERTIINDONESIA tertanggal 8 November 2006.;Pembayaran PO.

No.4500199809, melalui Deutsche Bank direct internet/payments & collections, dari PT. EXCELCOMINDOPRATAMA TBK. kepada PT. BOER PROPERTIINDONESIA, tertanggal 14 Maret 2007,;Pembayaran PO. No. 4500209105 dan PO. No.4500205458, melalui Deutsche Bank direct internet/payments & collections, dari PT. EXCELCOMINDOPRATAMA TBK. kepada PT. BOER PROPERTIINDONESIA tertanggal 30 Maret 2007,;Pembayaran PO. No. 4500149707 dan PO.

No.4500199809, melalui Deutsche Bank direct internet/payments & collections, dari PT. EXCELCOMINDOPRATAMA TBK. kepada PT. BOER PROPERTIINDONESIA tertanggal 9 Mei 2007,;Pembayaran PO. No. 4500195541 dan PO. No.4500195545, melalui Deutsche Bank direct internet/payments & collections, dari PT. EXCELCOMINDOPRATAMA TBK. kepada PT. BOER PROPERTIINDONESIA tertanggal 25 Juni 2007,Pembayaran PO. No. 4500209105; PO. No. 4500205458,PO.

No. 4500139733, melalui Deutsche Bank directinternet/ payments & collections, dari PT.EXCELCOMINDO PRATAMA TBK. kepada PT. BOERPROPERTI INDONESIA tertanggal 4 Desember 2007,;Pembayaran PO. No. 4500147883; PO. No. 4500147891;PO. No. 4500149707; PO. No. 4500149711; PO. No.4500141760; PO. No. 4500141761; PO. No. 4500139727dan PO. No. 4500139733, melalui Deutsche Bank directinternet/ payments & collections, dari PT.EXCELCOMINDO PRATAMA TBK. kepada PT.

Putusan Nomor 776/B/PK/PJK/2012Paragraph 365: "Payments made by the buyer for the right to distribute or resellthe imported goods shall not be added to the price actually paid or payable forthe imported goods if such payments are not a condition of the sale for export tothe country of importation of the imported goods";Terjemahan : "Pembayaran yang dilakukan pembeli atas hak untukmendistribusikan atau menjual kembali barang impor tidak ditambahkan padaharga yang sebenarnya dibayar atau terhutang

Oleh karena itu, royalti tidak perlu ditambahkan pada hargayang sebenarnya dibayar atau seharusnya dibayar sebagaimana yangdimaksud pada Article 8.1 (c) ";Commentary on the GATT Customs Valuation Code, Paragraph 365 :"Payments made by the buyer for the right to distribute or resell the importedgoods shall not be added to the price actually paid or payable for the importedgoods if such payments are not a condition of the sale for export to the countryof importation of the imported goods ";Terjemahan

However, the charges for the right to reproducethe imported goods in the country of importation shall not be added tothe price actually paid or payable for the imported goods in determiningthe customs value;Payments made by the buyer for the right to distribute or resell theimported goods shall not be added to the price actually paid or payablefor the imported goods if such payments are not a condition of the salefor export to the country of importation of the imported goods;Adapun terjemahannya

(iv) royalties and license fees, including payments for patents,trademarks and copyrights, in respect of the goods that the purchaserof the goods must pay, directly or indirectly, as a condition of the saleof the goods for export to Canada, exclusive of charges for the rightto reproduce the goods in Canada..."

In short 8.1 (c) relates to payments for intangibles and 8.1 (d) relatesto payments for the tangible imported goods. Consequently, if a royalty orlicence fee for rights, information or services is not dutiable under theprovisions of 8.1 (c) and the related Notes, it cannot be dutiable under 8.1 (d),even if it is measured or expressed as a portion of resale price.

Putusan Nomor 27/B/PK/PJK/2013Paragraph 365: "Payments made by the buyer for the right to distribute orresell the imported goods shall not be added to the price actually paid orpayable for the imported goods if such payments are not a condition of thesale for export to the country of importation of the imported goods";Terjemahan: Pembayaran yang dilakukan pembeli atas hak untukmendistribusikan atau menjual kembali barang impor tidak ditambahkanpada harga yang sebenarnya dibayar atau terutang atas

Even though the payments for these rights, information orservices may properly be called royaltyes or license fees, their relation to theimported goods or the export sale may not be such as to justify inclusion ofthe payment.

Oleh karena itu, royalty tidak perluditambahkan pada harga yang sebenarnya dibayar atau seharusnya dibayarsebagaimana yang dimaksud pada Article 8.1 (c)";Commentary on the GAIT Customs Valuation Code, Paragraph 365:"Payments made by the buyer for the right to distribute or resell theimported goods shall not be added to the price actually paid or payable for .the imported goods if such payments are not a condition of the sale for exportto the country of importation of the imported goods";Terjemahan

Even though the payments for these rights, information or services mayproperly be called royaltyes or license fees, their relation to the importedgoods or the export sale may not be such as to justify inclusion of thepayment.

Payments made by the buyer for the right to distribute or resell theimported goods shall not be added to the price actually paid or payable for theimported goods if such payments are not a condition of the sale for export to thecountry of importation of the imported goods;Adapun terjemahannya adalah sebagai berikut:Pasal 8 Customs Valuation Code:1.

Contoh pembayaran yang tidak dapat dianggap sebagai know how tetapilebin sebagai jasa menurut OECD commentary, termasuk:e Payments for technical assistance,e Payment for an opinion given by an engineer, an advocate or anaccountant.bahwa transaksi Pemohon Banding adalah termasuk dalam kategori paymentfor technical assistance.

Putusan Nomor 1112/B/PK/PJK/201572.73.The need to distinguish these two types of payments, i.e. payments forthe supply of knowhow and payments for the provision of services,sometimes gives rise to practical difficulties.

, include: Payments obtained as consideration for aftersales service, ...

Payments for pure technical assistance, ...

Payments for an opinion given by an engineer, an advocate or anaccountant, andPayments for advice provided electronically, for electroniccommunications with technicians ....Demikian pula, pedoman US Modelmenyatakan:.. the term royalties does not include payments received asconsideration for aftersales service, for services rendered by a seller toa purchaser under a guarantee, or for pure technical assistance...Jasa dukungan global yang diberikan kepada Pemohon PK (dahuluPemohon Banding) adalah merupakan

Pasal 9.3 itu sendiri antara lain menyatakan:except as otherwise provided in Appendix P, late payments by either party shallbear interest at the Late Payment Interest Rate from the date on which suchpayment was originally due until the date that such payment was made,Bahwa dalam kenyataannya, Pemohon Banding, karena satu dan lain hal, tidakdapat melunasi pembelian tenaga listrik dari PT. Paiton Energy.

Paiton EnergyCompany dengan Perusahaan Umum Listrik Negara: "except asotherwise provided in Appendix P, late payments by either partyshall bear interest at the Late Payment Interest Rate from the dateon which such payment was originally due until the date that suchpayment was made (bahwa bunga dapat dikenakan atasketerlambatan pembayaran yang dikenakan' sejak tanggalseharusnya dilakukan pembayaran sampai tanggal dibayarkannyahutang listrik swasta tersebut), bukan berkaitan dengan transaksiPeminjaman

Putusan Nomor 1341/B/PK/PJK/20178.6. 9.4.2 The Restructuring Settlement Payments are inaddition to any and all other payments to be made underthis Agreement, and shall be made without defense,challenge, setoff or counterclaim (other than anycalculation or input error in one or more RSP Invoice),and without regards to the actual or deemedavailabilityor unavailability of the Plant during any Billing Period orseries of Billing Periods or otherwise, and irrespective ofeither Partys default, failure to

Notwithstanding theforegoing, theRestructuring Settlement Payments shall be due andpayable at the time, in the manner and as calculated asset forth in Appendix F in the circumstances set forththerein;d. Section 3.22 (g):Appendix F of the Original PPA is amended by adding anew Section 2.2. (b) (ili) as follows, and changing thesection number of Section 2.2. (b) (ili) in the Original PPAto Section 2.2.

Paiton Energy Company adalah tidak tepatmengingat Bunga Listrik Swasta sebesarRp414.262.852.654,00 tersebut bukan berasal dari hutangpembelian (hutang lancar) yang mana bunga atasketerlambatan pembayarannya dihitung sejak tanggal jatuhtemposampai tanggal dibayarkannya hutang tersebutsebagaimana diatur dalam Pasal 9.3 Late Payments PowerPurchase Agreement, melainkan berasal dari kesepakatanbaru yang terdapat dalam Amendment To Power PurchaseAgreement pada Pasal 9.4 Restructuring Settlement Payment

terdapat BUT Corpro di Indonesia memenuhiketentuan Article 5.3 P3B Indonesia Inggris, sehingga seharusnya Terbanding menetapkan pajakdengan menerbitkan SKP kepada BUT Corpro bukan menetapkan SKPKB PPh Pasal 26 kepadaPemohon Banding;bahwa Majelis melihat dalam Commentary on Article 12 (Model Tax Convention on Income and onCapital) OECD terbitan tahun 2010 pada paragraf 2 angka 9 menyebutkan :Whilst the defenition of the term royalties in the 1963 Draft Convention and the 1977 ModelConvention include payments

for the use of, or the right to use, industrial, commercial or scientificequipment, the reference to theses payments was subsequently deleted from the defenition.

pemajakan Business Profit sebagaimana diatur di Art 5 dan 7;bahwa P3B antara Indonesia dengan UK (Inggris) yang ada adalah pertama kali dibuat tanggal 13 Maret1974 dan kemudian diperbarui April 1993 dan diratifikasi dengan Keppres Nomor : 118 Tahun 1993tanggal 8 Desember 1993 yang berlaku efektif sejak Januari 1995 sehingga untuk sengketa ini harusmengacu pada P3B tersebut;bahwa sesuai Article 12 (Royalty) pada angka 3 huruf b menyatakan :The term "royalties" as used in this Article comprises:(a) payments

of any kind received as a consideration for the use of, or the right to use, anycopyright of literary, artistic or scientific work, including cinematograph films, and films ortapes for radio or television broadcasting, or any patent, knowhow, trade mark, design ormodel, plan, secret formula or process; and(b) payments of any kind received as a consideration for the use of, or the right to use, anyindustrial, commercial or scientific equipment;bahwa istilah royalty dalam Pasal 12 tersebut berarti

dua (2) termin pembayaran ;FIRST PARTY RIGHTSFIRST PARTY has the right to receive payment of a sum of money as anobligation of the SECOND PARTY to the FIRST PARTY of USD. 126.585.50,within two (2) payment terms ;KEWAJIBAN PIHAK PERTAMA Segera setelah PIHAK PERTAMA menerima pembayaran pertama dari PIHAKKEDUA maka PIHAK PERTAMA wajib untuk mencabut perkara perdata nomor348/Pdt.G/2013/PN Jkt Pst di Pengadilan Negeri Jakarta Pusat ;FIRST PARTY LIABILITYSoon after the FIRST PARTY receiving the first payments

to be prosecuted at a later date if theSECOND PARTY has settled all of its liabilities to the FIRST PARTY ofUSD. 126.585.50, ;KEWAJIBAN PIHAK KEDUAPIHAK KEDUA berkewajiban untuk melunasi seluruh kewajibannya kepadaPIHAK PERTAMA dalam dua (2) termin pembayaran yang dilakukan secaratepat waktu dengan besarnya masingmasing termin akan disebutkan padapasal 4 ayat 2 Akta Perdamaian ini ;SECOND PARTY LIABILITY SECOND PARTY is obligated to pay all liabilities to the FIRST PARTY withintwo (2) terms of payments

Pembayaran yang dilakukan oleh PIHAK KEDUA kepada PIHAKPERTAMA adalah sebagai berikut :Payments made by the SECOND PARTY to the FIRST PARTY is as followsTermin!

merupakan pembayaranjasa (bukan merupakan royalti) yang dilakukan di luar negeri;bahwa Pemohon Banding mengemukakan, bahwa Pemohon Banding tidak setuju koreksiobjek Pajak Penghasilan Pasal 26 atas pembayaran ke Master Card Internasional karenamerupakan pembayaran jasa yang tidak dilakukan di Indonesia;bahwa Pemohon Banding mengemukakan, Pasal 13 ayat 3a Persetujuan PenghindaranPajak Berganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa :"The term "royalties" as used in this Article means payments

bahwa selanjutnya Pasal 13 ayat 3b Persetujuan Penghindaran Pajak Berganda (P3B)antara Indonesia dan Amerika menyebutkan bahwa :"The term "royalties" as used in this Article also includes payments by a resident of one ofthe Contracting States for the use of, or the fight to use, industrial, commercial or scientificequipment, but not including ships, aircraft or containers the income from which is exemptfrom tax by the other Contracting State under Article 9 (Shipping and Air Transport)"bahwa Pasal

Bahwa menurut hematPemohon Banding, pihak pemeriksa telah melakukan kekeliruan denganmenterjemahkan bagian dari ETL Agreement secara harafiah dan tidak secarakonklusif;bahwa berdasarkan Perjanjian Penghindaran Pajak Berganda (P3B) antaraIndonesia dan Australia, pada Article 12 (3) disebutkan:The term "royalties" in this Article means payments, whether periodical or not,and however described or computed, to the extent to which they are made asconsideration for:(a) the use of, or the right to use,

Pemohon Banding jelaskan di atasmerupakan suatu rangkaian yang tidak terpisah sehubungan dengan prosespencampuran yang Pemohon Banding lakukan dan tagihkan kepada pihakpelanggan, dimana seharusnya Application Software dilihat sebagai suaturangkaian knowhow untuk dapat menghasilkan campuran tersebut;bahwa penjelasan mengenai pemanfaatan piranti lunak (software) dijelaskanlebih lanjut pada paragraph 14.3 dari commentary on Article 12 di OECDcommentaries yang menambahkan bahwa:in these cases, the payments

teknis dan pendampingan dalam memahami OricaKnow How; Menyediakan dokumen yang menjelaskan tentang OricaKnow How; Menyediakan data elektronik yang dapat diakses berkaitan denganOrica Know How;bahwa Terbanding mendalilkan pembayaran royalty atas penggunaan hakcipta, patent, desain model, perencanaan, rumus formula proses khususdan menggunakan nama dagang sebagaimana dimaksud dalam Pasal 12ayat (3) huruf a P3B antara Indonesia dengan Australia sebagai berikut: Theterm "royalties" in this Article means payments

Perjanjian Penghindaran Pajak Berganda ( P3B) antara Indonesia danAustralia, mengatur sebagai berikut:Article 12 (3)The term "royalties in this Article means payments, whether periodicalor not, and however described or computed, to the extent to which theyare made as consideration for:(a)(b)(c)()(e)()the use of, or the right to use, any copyright, patent, design ormodel, plan, secret formula or process, trademark or other likeproperty or right; orthe use, or the right to use, any industrial, commercial

Statein which they arise, and according to the law of that State, butthe tax so charged shall not exceed:(a) in the case of royalties described in subparagraphs 3(b)and (c), and to the extent to which they relate to thoseroyalties, in subparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%.The competent authorities of the Contracting States shall bymutual agreement settle the mode of application of theselimitations.Article 12 ayat (3) huruf aAyat (3) The term "royalties" in this Article means payments

agreement and one more solutionaddenda, unless otherwise specified in this section 4, you aregranted a nonexclusive, nontansferable, nonassignable,limited license to provide licensed software to customer (withor without customizations) in the specified geographic regionidentified in the solution addendum, and createcustomizations to specific licensed sottwere;Dalam OECD Model Tax Convention on Income and on Capitaldisebutkan bahwa:"Article 12.2.The term "royalties" as used in this Article means payments

Payments made asconsideration for such an agreement constitute paymentsmade to secure the exclusivity of that information or anexclusive right to use that property, as the case may be.These payments being payments "of any kind received asa consideration for ... the right to use" the property" or forinformation, fall under the definition of royalties.12.2.

The character of payments received in transactionsinvolving the transfer of computer software depends on thenature of the rights that the transferee acquires under theparticular arrangement regarding the use and exploitationof the program ....Halaman 18 dari 23 halaman.

but if the recipient is thebeneficial owner of the royalties or of the fees for technicalservices the tax so charged shall not exceed:(a) in the case of royalties as defined in paragraph 2 subparagraph (a) 15% of the gross amount of such royalties;(b) in the case of royalties as defined in paragraph 2 subparagraph (b) 10% of the gross amount of such royalties;and(c) in the case of fees for technical services 7.5% of the grossamount of such fees.The term "royalties" as used in this Article means payments

consideration:(a) for the use of, or the right to use, any copyright of literary,artistic or scientific work (including cinematographic filmsand films or tapes for radio or television broadcasting), anypatent, trade mark, design or model, plan, secret formula orprocess; or(b) for the use of, or the right to use, industrial, commercial, orscientific equipment, or for information concerning industrial,commercial or scientific experience.The term "fees for technical services" as used in this Articlemeans payments

of any kind to any person, other thanpayments to an employee of the person making the payments,in consideration for any services of a managerial, technical orconsultancy nature rendered in the Contracting State of whichthe payer is a resident.Halaman 13 dari 31 halaman Putusan Nomor 556/B/PK/PJK/20164.

Where, however, the person paying the royalties orfees for technical services, whether he is a resident of aContracting State or not, has in a Contracting State a permanentestablishment or fixed base in connection with which theobligation to make the payments was incurred, and thepayments are borne by that permanent establishment or fixedbase, then the royalties or fees for technical services shall bedeemed to arise in the Contracting State in which the permanentestablishment or fixed base is situated

In suchcase, the excess part of the payments shall remain taxableaccording to the laws of each Contracting State, due regardbeing had to the other provisions of this Agreement.7.

taxed in the Contracting State in which they arise,and according to the law of that State, but the tax so charged shall notexceed:(a) in the case of royalties described in subparagraphs 3(b) and (c), and to theextent to which they relate to those royalties, in subparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%.The competent authorities of the Contracting States shall by mutual agreement settlethe mode of application of these limitations.Ayat (3) The term "royalties" in this Article means payments

The words payments ..... , for information concerningindustrial, commercial or scientific experience are used ini the context of the transferof certain information that has not been patented and does not generally fall whitinother categories of intellectual property rights, it generally corresponds to undivulgedinformation of an industrial, commercial, scientific nature orising from previousexperience, wich has practical application in the operation of on enterprice and fromthe disclosure of wich

taxed in the Contracting State in which they arise,and according to the law of that State, but the tax so charged shall notexceed:(a) in the case of royalties described in subparagraphs 3(b) and (c), and to theextent to which they relate to those royalties, in subparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%.The competent authorities of the Contracting States shall by mutual agreement settlethe mode of application of these limitations.Ayat (3) The term "royalties" in this Article means payments

The words payments ....., for information concerningindustrial, commercial or scientific experience are used ini the context of the transferof certain information that has not been patented and does not generally fall whitinother categories of intellectual property rights, it generally corresponds to undivulgedinformation of an industrial, commercial, scientific nature orising from previousexperience, wich has practical application in the operation of on enterprice and fromthe disclosure of wich

EHBIB2160000880 tanggal 5 Oktober 2006, Invoice of Payments Man Power at CraneDivision period of August 21st September 20th 2006 cost center :004320100 dan Invoice of Payments Man Power at Crane Division period ofAugust 21st September 20th 2006 cost center : 004320500 serta keteranganyang diberikan dalam persidangan dapat diketahui bahwa penagihan yangdilakukan oleh Pemohon Banding berkaitan dengan penyediaan jasa tenagakerja (outsourcing) yang digunakan oleh PT.

However, no such deduction shall be allowed inrespect of amounts, if any, paid (otherwise than towards reimbursementof actual expenses) by the permanent establishment to the head office ofthe enterprise or any of its other offices, by way of royalties, fees or othersimilar payments in return for the use of patents or other rights, or by wayof commission for specific services performed or for management, or byway of interest on moneys lent to the permanent establishment.

Likewise,no account shall be taken, in the determination of the profits of apermanent establishment, for amounts charged (otherwise than towardsreimbursement of actual expenses), by the permanent establishment tothe head office of the enterprise or any of its other offices, by way ofroyalties, fees or other similar payments in return for the use of patents orother rights or by way of commission for specific services performed or formanagement or by way of interest on moneys lent to the head office

However,no such deduction shall be allowed in respect of amounts, if any, paid(otherwise than towards reimbursement of actual expenses) by thepermanent establishment to the head office of the enterprise or any of itsother offices, by way of royalties, fees or other similar payments in returnfor the use of patents or other rights, or by way of commission forspecific services performed or for management, or by way of interest onmoneys lent to the permanent establishment.

Likewise, no account shallbe taken, in the determination of the profits of a permanentestablishment, for amounts charged (otherwise than towardsreimbursement of actual expenses), by the permanent establishment tothe head office of the enterprise or any of its other offices, by way ofroyalties, fees or other similar payments in return for the use of patentsor other rights or by way of commission for specific services performed orfor management or by way of interest on moneys lent to the head officeof

merupakan pembayaranjasa (bukan merupakan royalti) yang dilakukan di luar negeri;bahwa Pemohon Banding mengemukakan, bahwa Pemohon Banding tidak setuju koreksiobjek Pajak Penghasilan Pasal 26 atas pembayaran ke Master Card Internasional karenamerupakan pembayaran jasa yang tidak dilakukan di Indonesia;bahwa Pemohon Banding mengemukakan, Pasal 13 ayat (3a) Persetujuan PenghindaranPajak Berganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa :"The term "royalties" as used in this Article means payments

bahwa selanjutnya Pasal 13 ayat (3b) Persetujuan Penghindaran Pajak Berganda (P3B) antaraIndonesia dan Amerika menyebutkan bahwa :"The term "royalties" as used in this Article also includes payments by a resident of one of theContracting States for the use of, or the fight to use, industrial, commercial or scientific equipment,but not including ships, aircraft or containers the income from which is exempt from tax by the otherContracting State under Article 9 (Shipping and Air Transport)"bahwa Pasal

paid by, or on behalf of, an employer who is aresident of the firstmentioned State; and(c) The remuneration is not borne by a permanent establishment which theemployer has in the other State;(3) Notwithstanding the provisions of paragraphs 1 and 2, remuneration derivedin respect of an employment exercise aboard a ship or aircraft operated ininternational traffic by an enteRprise of a Contracting State shall be taxableonly in that State;Article 15 (Director's Fees);(1) Director's fees and similar payments

Putusan Nomor 1386/B/PK/PJK/201 7international traffic by a resident of one of the Contracting States may betaxed in that State;Article 16 (Directors Fees);Directors fees and similar payments derived by a resident of one of theContracting States as s member of the board of directors or any other similarorgan of a company which is a resident of the other Contracting State may betaxed in that other State;Bahwa sesuai dengan pasalpasal di atas, dijelaskan bahwa dalam hal adapembayaran gaji Direksi/Komisaris

Bahwa berdasarkan ketentuan Pasal 15 Director's Fee, dalamPerjanjian Penghindaran Pajak Berganda antara Indonesia denganSingapura (selanjutnya disebut dengan P3B IndonesiaSingapura) yangmengatur:Pasal 15 ayat (1):Directors fees and similar payments derived by a resident of aContracting State in his capacity as a member of the board of directorsof a company which is a resident of the other Contracting State may betaxed in that other State; Terjemahan: Biaya direksi dan pembayaranpembayaran serupayang

Bahwa berdasarkan ketentuan Pasal 16 Directors Fee, dalamPerjanjian Penghindaran Pajak Berganda antara Indonesia denganAustralia (selanjutnya disebut dengan P3B IndonesiaAustralia) yangmengatur:Pasal 16:Directors fees and similar payments derived by a resident of one of theContracting States as a member of the board of directors or any otherHalaman 16 dari 28 halaman.

perseroan berhakmemasuki bangunan dan halaman atau tempat lain yangdipergunakan atau yang dikuasai oleh Perseroan dan berhakmemeriksa semua pembukuan, surat dan alat bukti lainnya,memeriksa dan mencocokkan keadaan uang kas dan lainlainserta berhak untuk mengetahui segala tindakan yang telahdijalankan oleh Direksi;Bahwa ketentuan Pasal 15 P3B IndonesiaSingapura dan Pasal16 P3B IndonesiaAustralia diatur mengenai perlakuan atasbiaya/pembayaran kepada Direktur sebagai berikut:Directors fees and similar payments

merupakan pembayaranjasa (bukan merupakan royalti) yang dilakukan di luar negeri;bahwa Pemohon Banding mengemukakan, bahwa Pemohon Banding tidak setuju koreksiobjek Pajak Penghasilan Pasal 26 atas pembayaran ke Master Card Internasional karenamerupakan pembayaran jasa yang tidak dilakukan di Indonesia;bahwa Pemohon Banding mengemukakan, Pasal 13 ayat 3a Persetujuan Penghindaran PajakBerganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa :"The term "royalties" as used in this Article means payments

bahwa selanjutnya Pasal 13 ayat 3b Persetujuan Penghindaran Pajak Berganda (P3B) antaraIndonesia dan Amerika menyebutkan bahwa :"The term "royalties" as used in this Article also includes payments by a resident of one ofthe Contracting States for the use of, or the fight to use, industrial, commercial or scientificequipment, but not including ships, aircraft or containers the income from which is exemptfrom tax by the other Contracting State under Article 9 (Shipping and Air Transport)"bahwa Pasal

ETL Agreement merupakan royalti yangPemohon Banding bayarkan sehubungan dengan knowhow technologysehubungan dengan proses mixing dalam menghasilkan bahan peledak.Bahwa menurut hemat Pemohon Banding, pihak pemeriksa telahmelakukan kekeliruan dengan menterjemahkan bagian dari ETL Agreementsecara harafiah dan tidak secara konklusif;Bahwa berdasarkan Perjanjian Penghindaran Pajak Berganda (P3B) antaraIndonesia dan Australia, pada Article 12 (3) disebutkan:The term "royalties" in this Article means payments

Putusan Nomor 417/B/PK/PJK/2017pihak pelanggan, dimana seharusnya Application Software dilinat sebagaisuatu rangkaian knowhow untuk dapat menghasilkan campuran tersebut;Bahwa penjelasan mengenai pemanfaatan piranti lunak (software)dijelaskan lebih lanjut pada paragraph 14.3 dari commentary on Article 12di OECD commentaries yang menambahkan bahwa:in these cases, the payments maybe characterized as royalties to theextent they represent consideration for the use of, or the right to use, secretformulas

pemotongan atas penghasilan yang diterima ataudiperoleh orang pribadi atau badan luar negeri yangberubah status menjadi Wajib Pajak dalam negeri ataubentuk usaha tetap;Pasal 32A:Pemerintah berwenang untuk melakukan perjanjian denganpemerintah negara lain dalam rangka penghindaran pajakberganda dan pencegahan pengelakan pajak;2.3.Perjanjian Penghindaran Pajak Berganda (P3B) antara Indonesiadan Australia, antara lain mengatur sebagai berikut:Article 12 (3):The term royalties in this Article means payments

Statein which they arise, and according to the law of thatState, but the tax so charged shall not exceed:(a)in the case of royalties described insubparagraphs 3(b) and (c), and to the extent towhich they relate to those royalties, insubparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%;The competent authorities of the ContractingStates shall by mutual agreement settle the modeof application of these limitations;Article 12 ayat (3) huruf b,c,d, dan f:The term "royalties" in this Article means payments

(a)in the case of royalties described insubparagraphs 3(b) and (c), and to the extent towhich they relate to those royalties, insubparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%;The competent authorities of the ContractingStates shall by mutual agreement settle the modeof application of these limitations;Article 12 ayat (3) huruf a:The term "royalties" in this Article means payments,whether periodical or not, and however described orcomputed, to the extent to which they are made asconsideration